TB14 23. If an investment in stock is reclassified from available-for-sale securities to trading securities, the stock should be recorded on the date it is reclassified at the a market value at the date of acquisition b. book value at the date of reclassification c market value at the date of reclassification. d. lower-of-cost-or-market value at the date of reclassification a. market value at the date of acquisition. b. book value at the date of reclassification Gmarket value at the date of reclassification: dlower of cost-or-market value at the date of reclassification